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b.(20%×15.000)+15.000=18.000
2.10×7=70
70×3%=21 kg
b.Hj = Hb+ U
=Rp.3.000,00+Rp.15.000,00
=Rp.18.000,00
2. 7x10=70
70x3%
=21 kw
=210 kg